Académique Documents
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Produits financiers 75
Produits des immobilisations financières 750
Produits des actifs circulants 751
Autres produits financiers (ann. 5.11) 752/9
Charges financières (ann. 5.11) 65
Charges de dettes 650
Réductions de valeur sur actifs circulants autres que stocks, commandes,
en cours et créances (dotations +, reprises -) 651
Autres charges financières 652/9
Produits exceptionnels 76
Reprises d'amortissements et de réductions de valeur
sur immobilisations incorporelles et corporelles 760
Reprises de réductions de valeur sur immob. financières 761
Reprises de provisions pour risques et charges except. 762
Plus-values sur réalisation d'actifs immobilisés 763
Autres produits exceptionnels (Ann. 5.11) 764/9
Charges exceptionnelles 66
Amortissements et réductions de valeur exceptionnels sur frais d’établissement,
sur immobilisations incorporelles et corporelles 660
Réductions de valeur sur immobilisations financières 661
Provisions pour risques et charges exceptionnels (dotations +, utilisations -) 662
Moins-values sur réalisation d'actifs immobilisés 663
Autres charges exceptionnelles (ann. 5.11) 664/8
Charges exceptionnelles portées à l'actif au titre de frais de restructuration (-) 669
FIXED ASSETS
I. Formation expenses
II. Intangible assets
III. Tangible assets
A. Land and buildings
B. Plant, machinery and equipment
C. Furniture and vehicles
D. Leasing and other similar rights
E. Other tangible assets
F. Assets under construction and advance payment
IV. Financial Assets
A. Affiliated enterprises
1. Investments
2. Amount receivable
B. Other enterprises linked by participating interests
1. Investments
2. Amount receivable
C. Other financial assets
1. Shares
2. Amount receivable and cash guarantees
CURRENT ASSETS
V. Amounts receivable after one year
A. Trade debtors
B. Other amounts receivable
VI. Stocks and contracts in progress
A. Stocks
1. Raw materials and consumables
2. Work in progress
3. Finished goods
4. Goods purchased for resale
5. Immovable property acquired or constructed for resale
6. Advanced payments
B. Contracts in progress
VII. Amounts receivable within one year
A. Trade debtors
B. Other amounts receivable
VIII. Investments
A. Own shares
B. Other investments and deposits
IX. Cash at bank and in hand
X. Deferred charges and accrued income
EQUITY AND LIABILITIES
CREDITORS
VIII. Amounts payable after one year
A. Financial debts
1. Subordinated loans
2. Unsubordinated debentures
3. Leasing and other similar obligations
4. Credit institutions
5. Other loans
B. Trade debts
1. Suppliers
2. Bills of exchange payable
C. Advances received on contracts in progress
D. Other amounts payable
IX. Amounts receivable within one year
A. Current portion of amounts payable after one year
B. Financial debts
1. Credit institutions
2. Other loans
C. Trade debts
1. Suppliers
2. Bills of exchange payable
D. Advances received on contracts in progress
E. Taxes, remuneration and social security
1. Taxes
2. Remuneration and social security
F. Other amounts payable
X. Accrued charges and deferred income
2. INCOME STATEMENT (PROFIT & LOSS ACCOUNT OU P&L) (presentation in vertical form)
I. Operating income
A. Turnover
B. Variation in stocks of finished goods, work and contracts in progress (increase +, decrease -)
C. Fixed assets – own construction
D. Other operating income
II. Cost of sales and services
A. Raw materials, consumables and goods for resale
1. Purchases
2. Variation in stocks (increase +, decrease -)
B. Services and other goods
C. Remuneration, social security costs and pensions
D. Depreciation of and other amounts written off formation expenses, intangible and tangible fixed
assets.
E. Amounts written off stocks, contracts in progress and trade debtors (increase +, decrease -)
F. Provisions for liabilities and charges (increase +, decrease -)
G. Other operating charges
H. Operating charges capitalized as reorganization costs
III. Operating profit
Operating loss
IV. Financial income
A. Income from financial fixed assets
B. Income from current assets
C. Other financial income
V. Financial charges
A. Interest and other debt charges
B. Amounts written off current assets other than those mentioned under sub. II.E. (increase +,
decrease -)
C. Other financial charges
VI. Profit on ordinary activities before taxes
Loss on ordinary activities before taxes
VII. Extraordinary income
A. Adjustments to depreciation of and to other amounts written off intangible and tangible fixed
assets
B. Adjustments to amounts written off financial fixed assets
C. Adjustments to provision for extraordinary liabilities and charges
D. Gain on disposal of fixed assets
E. Other extraordinary income
APPROPRIATION ACCOUNT
A. Profit to be appropriated
Loss to be appropriated
1. Current year profits to be appropriated
Current year loss to be appropriated
2. Profit brought forward from the prior year
Loss brought forward from the prior year
B. Transfers from capital and reserves
1. From capital and share premium account
2. From reserves
C. Transfer to capital and reserves
1. To the capital and the share premium account
2. To the legal reserve
3. To other reserves
D. Result to be carried forward
1. Profit to be carried forward
2. Loss to be carried forward
E. Shareholders' contribution in respect of losses
F. Distribution of profit
1. Dividends
2. Directors' entitlements
3. Other allocations